Farm Bureau Bank FSB: Loan Modifications and Restructuring
Data as of · Call Report Schedules RC-C Memoranda and RC-N How we update
Loans whose terms were changed for a borrower in financial difficulty. Modification postpones a loss rather than removing it, so a modified book growing faster than the non-performing book is worth reading as an early signal rather than a clean bill of health.
The largest change between Q1 2026 and Q2 2026 was in Net charge-off ratio, which fell 0.41 percentage points to 0.87%.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $605K |
| Modified loans to total loans | 0.08% |
| Non-performing assets excluding restructured loans, to assets | 0.35% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 0.61% |
| Nonaccrual loans to loans | 0.52% |
| Loans 90+ days past due to loans | 0.27% |
| Net charge-off ratio | 0.87% |
| Allowance for credit losses to loans | 1.44% |
Shown side by side so the modified share can be compared with recognised non-performing loans and with what has already been charged off.
Loan Modifications and Restructuring trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
A modified share rising while the non-performing share stays flat is the pattern worth investigating.
Loan Modifications and Restructuring by quarter
| Quarter | Modified loans | Non-performing loans | Net charge-offs |
|---|---|---|---|
| Q3 2023 | 0.26% | 0.34% | 0.64% |
| Q4 2023 | 0.12% | 0.35% | 0.63% |
| Q1 2024 | 0.13% | 0.34% | 1.31% |
| Q2 2024 | 0.18% | 0.35% | 0.96% |
| Q3 2024 | 0.22% | 0.46% | 1.18% |
| Q4 2024 | 0.76% | 1.01% | 1.16% |
| Q1 2025 | 0.29% | 0.56% | 1.10% |
| Q2 2025 | 0.31% | 0.64% | 0.71% |
| Q3 2025 | 0.28% | 0.59% | 0.84% |
| Q4 2025 | 0.19% | 0.54% | 1.61% |
| Q1 2026 | 0.13% | 0.53% | 1.28% |
| Q2 2026 | 0.08% | 0.61% | 0.87% |
Farm Bureau Bank FSB loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock Farm Bureau Bank FSB, freeSource: Call Report Schedules RC-C Memoranda and RC-N, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full Farm Bureau Bank FSB profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 35157) · FFIEC NIC profile (RSSD 2819167)